Which of the following is a variable cost?

Multiple Choice

• A cost that is $13,650 when production is 39,000, and $13,650 when production is 41,700.

• A cost that is $13,650 when production is 39,000, and $27,300 when production is 41,700.

• A cost that is $13,650 when production is 39,000, and $14,595 when production is 41,700.

• A cost that is $27,300 when production is 39,000, and $27,300 when production is 41,700.